{"id":7450,"date":"2012-12-15T22:09:08","date_gmt":"2012-12-15T21:09:08","guid":{"rendered":"https:\/\/besteto.pari.cz\/dph-2013\/"},"modified":"2021-09-19T18:57:04","modified_gmt":"2021-09-19T16:57:04","slug":"dph-2013","status":"publish","type":"post","link":"https:\/\/www.besteto.cz\/dph-2013\/","title":{"rendered":"Novinky v DPH v roce 2013"},"content":{"rendered":"
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Z\u00e1kon o DPH p\u0159inese od 1. ledna 2013 \u0159adu novinek. Po\u017e\u00e1dal jsem proto pan\u00ed \u00fa\u010detn\u00ed Mirku Lipovskou o p\u0159ehled toho nejd\u016fle\u017eit\u011bj\u0161\u00edho. Z n\u011bj pro v\u00e1s vyb\u00edr\u00e1m.<\/p> <\/div>\n <\/div>\n

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P\u0159i \u010dten\u00ed n\u00e1sleduj\u00edc\u00edch \u0159\u00e1dek, pros\u00edm, m\u011bjte na z\u0159eteli, \u017ee ani dnes, osm pracovn\u00edch dn\u00ed p\u0159ed za\u010d\u00e1tkem \u00fa\u010dinnosti novely z\u00e1kona o DPH, nenabyla<\/strong> tato novela platnosti<\/strong>. \u010cek\u00e1 ji dal\u0161\u00ed projedn\u00e1n\u00ed v parlamentu a podpis prezidenta republiky. Odborn\u00e1 ve\u0159ejnost v\u0161ak zm\u011bnu kl\u00ed\u010dov\u00fdch novinek<\/em> neo\u010dek\u00e1v\u00e1.<\/p> <\/div>\n <\/div>\n

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Zm\u011bna sazeb DPH<\/h2> <\/div>\n <\/div>\n
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Novela z\u00e1kona navy\u0161uje sazby DPH<\/strong> na 15 %<\/strong> a 21 %<\/strong>. P\u016fvodn\u011b avizovan\u00e9 sjednocen\u00ed sazeb DPH na 17,5 % bylo odsunuto, pravd\u011bpodobn\u011b a\u017e na rok 2016.<\/p> <\/div>\n <\/div>\n

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Ru\u010den\u00ed za odvod DPH dodavatelem<\/h2> <\/div>\n <\/div>\n
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Nov\u011b zav\u00e1d\u00ed z\u00e1kon o DPH institut \u201enespolehliv\u00e9ho pl\u00e1tce\u201c<\/em>. Spr\u00e1vce dan\u011b bude moci ozna\u010dit pl\u00e1tce DPH za nespolehliv\u00e9ho a uve\u0159ejnit jeho jm\u00e9no (firmu). Pokud p\u0159ijme na\u0161e firma pln\u011bn\u00ed od nespolehliv\u00e9ho pl\u00e1tce, a ten n\u00e1sledn\u011b DPH st\u00e1tu neodvede, mohlo by se st\u00e1t, \u017ee bude st\u00e1t toto pln\u011bn\u00ed vym\u00e1hat na n\u00e1s.<\/p> <\/div>\n <\/div>\n

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P\u0159izn\u00e1n\u00ed k DPH pouze elektronicky<\/h2> <\/div>\n <\/div>\n
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Nov\u011b bude pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed k DPH povinn\u00e9 elektronickou formou<\/strong>. V\u00fdjimku budou m\u00edt fyzick\u00e9 osoby s ro\u010dn\u00edm obratem do \u0161esti milion\u016f korun.<\/p> <\/div>\n <\/div>\n

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Novinek v da\u0148ov\u00e9 soustav\u011b bude od 1. ledna 2013 v\u00edce, nap\u0159\u00edklad solid\u00e1rn\u00ed p\u0159\u00edplatek<\/em>, kter\u00fd de facto zav\u00e1d\u00ed op\u011btovn\u00e9 progresivn\u00ed pojet\u00ed dan\u011b z p\u0159\u00edjm\u016f \u010di omezen\u00ed da\u0148ov\u00fdch pau\u0161\u00e1l\u016f. Z\u00e1jemci o podrobnosti o DPH najdou v\u00edce v obs\u00e1hl\u00e9m \u010dl\u00e1nku da\u0148ov\u00e9ho poradce pana B\u011bhounka<\/a>.<\/p> <\/div>\n <\/div>\n

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\"Logo\u010cl\u00e1nek byl p\u0159ipraven ve spolupr\u00e1ci s brn\u011bnskou \u00fa\u010detn\u00ed kancel\u00e1\u0159\u00ed<\/a> Kvatro, pan\u00ed Mirky Lipovsk\u00e9.<\/p>

 <\/p><\/blockquote> <\/div>\n <\/div>\n","protected":false},"excerpt":{"rendered":"

Z\u00e1kon o DPH p\u0159inese od 1. ledna 2013 \u0159adu novinek. Po\u017e\u00e1dal jsem proto pan\u00ed \u00fa\u010detn\u00ed Mirku Lipovskou o p\u0159ehled toho nejd\u016fle\u017eit\u011bj\u0161\u00edho. Z n\u011bj pro v\u00e1s vyb\u00edr\u00e1m.<\/p>\n","protected":false},"author":0,"featured_media":7451,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[],"tags":[],"class_list":["post-7450","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.besteto.cz\/wp-json\/wp\/v2\/posts\/7450"}],"collection":[{"href":"https:\/\/www.besteto.cz\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.besteto.cz\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/www.besteto.cz\/wp-json\/wp\/v2\/comments?post=7450"}],"version-history":[{"count":0,"href":"https:\/\/www.besteto.cz\/wp-json\/wp\/v2\/posts\/7450\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.besteto.cz\/wp-json\/wp\/v2\/media\/7451"}],"wp:attachment":[{"href":"https:\/\/www.besteto.cz\/wp-json\/wp\/v2\/media?parent=7450"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.besteto.cz\/wp-json\/wp\/v2\/categories?post=7450"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.besteto.cz\/wp-json\/wp\/v2\/tags?post=7450"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}